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Content
April 2023, Volume 53, Issue 3
- 239-270 Does sell-side debt research have investment value?
by Sunhwa Choi & Robert Kim - 271-304 Exploring the association between financial and nonfinancial carbon-related incentives and carbon performance
by Christian Ott & Jan Endrikat - 305-334 The pursuit of organisational authenticity in the chartered accountancy profession in Great Britain
by Stephen P. Walker - 335-375 Auditors’ self-assessment of engagement quality and the role of stakeholder priority
by Limei Che & Emma-Riikka Myllymäki & Tobias Svanström - 376-378 Thank you to reviewers
by The Editors
February 2023, Volume 53, Issue 2
- 127-157 Subjective performance evaluation and managerial work outcomes
by Iryna Alves & Sofia M. Lourenço - 158-184 Does IFRS convergence improve earnings informativeness? An analysis from the book-tax tradeoff perspective
by K. Hung Chan & Kenny Z. Lin & Phyllis L. L. Mo & Pauline W. Wong - 185-209 The role of information asymmetry in closely-held firms’ tax and financial reporting choices
by Hong Fan & Amin Mawani & Liqiang Chen - 210-236 Management control systems and innovation strategies in business-incubated start-ups
by Jacobo Gomez-Conde & Ernesto Lopez-Valeiras & Ricardo Malagueño & Raul Gonzalez-Castro - 237-237 Correction
by The Editors
January 2023, Volume 53, Issue 1
- 1-37 When do firms highlight their effective tax rate?
by Vanessa Flagmeier & Jens Müller & Caren Sureth-Sloane - 38-82 Private firm accounting: the European reporting environment, data and research perspectives
by Christof Beuselinck & Ferdinand Elfers & Joachim Gassen & Jochen Pierk - 83-107 Do local proxy advisors matter? – Evidence from Germany
by Christopher Koch & Vanda Rothacker & Mario Scharfbillig - 108-126 Standard precision and aggressive financial reporting: the influence of incentive horizon
by Kara E. Hunter & Jacob M. Rose & Atm Tariquzzaman & Jay C. Thibodeau
November 2022, Volume 52, Issue 7
- 773-814 Opinion-shopping: firm versus partner-level evidence
by Beatriz García Osma & Belén Gill-de-Albornoz Noguer & Elena De Las Heras Cristóbal & Simona Rusanescu - 815-837 Investor protection and audit fees: evidence from the E-interaction platform in China
by Yurou Liu - 838-864 IFRS convergence and international trade: evidence from China
by Lu Xie & Min Zhang & Shengbao Zhai - 865-889 Performance measurement systems, hierarchical accountability and enabling control
by Mikael Cäker & Sven Siverbo & Johan Åkesson
September 2022, Volume 52, Issue 6
- 601-630 Accounting for intangible assets: suggested solutions
by Richard Barker & Andrew Lennard & Stephen Penman & Alan Teixeira - 631-640 Discussion of ‘Accounting for intangible assets: suggested solutions’
by Niclas Hellman - 641-679 Moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk
by Minyue Dong & Romain Oberson - 680-689 Discussion of ‘Moving toward the expected credit loss model under IFRS 9: Capital Transitional Arrangement and bank systematic risk'
by Araceli Mora - 690-726 The impact of the adoption of IFRS 11 on the comparability of accounting information
by Raquel Wille Sarquis & Ariovaldo dos Santos & Isabel Lourenço & Guillermo Oscar Braunbeck - 727-733 Discussion of ‘The impact of the adoption of IFRS 11 on the comparability of accounting information’
by Katherine Schipper - 734-764 Multi-mode standardisation and comparability: Norway's failed attempt to adopt the IFRS for SMEs
by Anna Alon & Geir Haaland & Kjell Ove Røsok - 765-772 Discussion of ‘Multi-mode standardisation and comparability: Norway’s failed attempt to adopt the IFRS for SMEs’
by Frank Thinggaard
July 2022, Volume 52, Issue 5
- 479-481 Introduction
by Robert Hodgkinson - 482-506 Why do accounting issues end up in the ‘too difficult’ box?
by Katherine Schipper - 507-509 ‘Why do accounting issues end up in the “too difficult” box?’ A practitioner view
by Hans Hoogervorst - 510-535 Insurance: in or out of the ‘too difficult’ box?
by Sudipta Basu & Martin F. Grace - 536-539 ‘Insurance: in or out of the “too difficult” box?’ A practitioner view
by Jo Clube - 540-561 Does every accounting issue need a solution?
by Katharina Hombach & Thorsten Sellhorn - 562-564 ‘Does Every Accounting Issue Need a Solution?’ A practitioner view
by Doug King - 565-577 Accounting standards: the ‘too difficult’ box – the next big accounting issue?
by Mary E. Barth - 578-581 ‘Accounting standards: the “too difficult” box - the next big accounting issue?’ A practitioner view
by Veronica Poole - 582-596 Accounting in the Anthropocene: A roadmap for stewardship
by Jan Bebbington & Andy Rubin - 597-599 ‘Accounting in the Anthropocene’: A practitioner view
by Richard Spencer
June 2022, Volume 52, Issue 4
- 347-376 Value relevance of excess return on pension assets and pension OCI components
by Kun Yu - 377-416 Regulatory sanction risk and going-concern reporting practices: evidence for privately held firms
by Stefan Sundgren & Tobias Svanström - 417-442 The effect of boilerplate language on nonprofessional investors’ judgments
by Ozlem Arikan - 443-478 When the supply side of a management accounting innovation fails – the case of beyond budgeting in Sweden
by Christian Ax & Elin Ax
April 2022, Volume 52, Issue 3
- 223-253 The effect of international subsidiaries on voluntary disclosure - evidence from natural disasters
by David Oesch & Felix Urban - 254-290 The differential effect of accrual-based and real earnings management on audit fees: international evidence
by Ahrum Choi & Eugenia Y. Lee & Sunyoung Park & Byungcherl Charlie Sohn - 291-320 Can mandatory dual audit reduce the cost of equity? Evidence from China
by Rui Zhang & Raymond M. K. Wong & Agnes W. Y. Lo & Gaoliang Tian - 321-346 Accounting, publicity and class conflict in Victorian Britain
by John Richard Edwards
February 2022, Volume 52, Issue 2
- 115-149 CFO social ties to non-CEO senior managers and financial restatements
by Yu Flora Kuang & Xiaotao Kelvin Liu & Srikanth Paruchuri & Bo Qin - 150-165 Director friendships with the CEO: are they always a threat to director integrity?
by Carolyn Strand Norman & Anna M. Rose & Jacob M. Rose & Joseph C. Ugrin - 166-200 Political corruption and annual report readability: evidence from the United States
by Hongkang Xu & Mai Dao & Jia Wu & Hua Sun - 201-220 Controlling UK national museums and galleries: the pursuit of conflicting politico-economic and socio-cultural objectives
by Aminah Abdullah & Iqbal Khadaroo - 221-222 Thank you to reviewers
by The Editors
January 2022, Volume 52, Issue 1
- 1-37 Financial capacity and the demand for audit quality
by Chee Yeow Lim & Gerald J. Lobo & Pingui Rao & Heng Yue - 38-66 The effect of enforcement action on audit fees and the audit reporting lag
by Liuchuang Li & Baolei Qi & Ashok Robin & Rong Yang - 67-93 Formal accountability, perceived accountability and aggressive reporting judgements
by Peipei Pan & Chris Patel - 94-113 The IAPC’s International Auditing Guidelines and its controversial IAG 13 on the auditor’s report
by Stephen A. Zeff
November 2021, Volume 51, Issue 6-7
- 585-621 The value of auditing, audit independence, and audit pricing: a review of empirical evidence from China
by Liansheng Wu & Jason Zezhong Xiao - 622-635 Auditing research using Chinese data: what’s next?
by Mark L. Defond & Fan Zhang & Jieying Zhang - 636-676 The strategic significance of the CICPA in the making of a Chinese home-grown public accounting profession
by Wenjun Wen & Christopher Humphrey & Amanda Sonnerfeldt - 677-706 Does joining global accounting firm networks and associations affect audit quality and audit pricing? Evidence from China
by Wei Li & Huilong Liu & Xizi Wang - 707-743 Does access to developed audit markets improve home audit quality? Evidence from China
by Kevin Chee Keung Lam & Julia Junxia Liu & Rita Wing Yue Yip - 744-776 Do auditors consider alleged bribery when accepting clients? Evidence from Chinese non-state-owned enterprises
by Lufei Ruan & Haiyan Zhang - 777-799 Do professional risk funds affect audit quality?
by Qihui Gong & Xiaomei Han & Huihui Shen & Qiuhang Xing - 800-823 New business as a bargaining factor in audit pricing: evidence from emission trading schemes
by Jiaxing You & Xiting Wu & Le Luo & Hongtao Shen & Xiaoping Tan - 824-851 Beg your pardon? The effect of communication costs on audit quality
by Yingwen Deng & Lu Xie & Min Zhang & Yaqian Wu
July 2021, Volume 51, Issue 5
- 457-458 Introduction
by Robert Hodgkinson - 459-480 The financial reporting system – what is it?
by Michael Power - 481-483 ‘The financial reporting system’ – a practitioner view
by Mark Babington - 484-507 Preparers and the financial reporting system
by Sarah McVay & Brandon Szerwo - 508-510 ‘Preparers and the financial reporting system’ – a practitioner view
by Julia Wilson - 511-544 The role of users’ engagement in shaping financial reporting: should activists target accounting more?
by Beatriz García Osma & Cristina Grande-Herrera - 545-547 ‘The role of users’ engagement in shaping financial reporting: should activists target accounting more?’ – a practitioner view
by Jonathan Ford - 548-581 The art of conversation: the expanded audit report
by Miguel Minutti-Meza - 582-584 ‘The art of conversation: the expanded audit report’ – a practitioner view
by Allister Wilson
June 2021, Volume 51, Issue 4
- 307-346 Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts
by Omiros Georgiou & Elisavet Mantzari & Julia Mundy - 347-389 The effect of income shifting on the implied cost of equity capital: evidence from US multinational corporations
by Grant Richardson & Grantley Taylor & Ivan Obaydin & Mostafa Monzur Hasan - 390-420 Short selling prior to going concern disclosures
by Jian Huang & Lei Wang & Han Yu & Zhen Zhang - 421-456 Accounting information in innovative small cap firms: evidence from London’s Alternative Investment Market
by Andrei Filip & Alessandro Ghio & Luc Paugam
April 2021, Volume 51, Issue 3
- 237-245 Special section editorial: Enforcement of financial reporting
by Stergios Leventis & Christopher Humphrey - 246-270 Someone else’s problem? The IFRS enforcement field in Europe
by Alberto Quagli & Francesco Avallone & Paola Ramassa & Costanza Di Fabio - 271-297 The Westernisation of a financial reporting enforcement system in an emerging economy
by Catalin Nicolae Albu & Nadia Albu & Sebastian Hoffmann - 298-302 Value and profit; an introduction to measurement in financial reporting
by Andrew Lennard - 303-305 Thank you to reviewers
by The Editors
February 2021, Volume 51, Issue 2
- 127-155 Can auditors’ local knowledge compensate for a weaker regulatory oversight for the audit quality of foreign companies?
by K. Hung Chan & Yingwen Guo & Phyllis Lai Lan Mo - 156-184 Industry competition and non-GAAP disclosures
by Helena Isidro & Ana Marques - 185-205 Big baths and CEO overconfidence
by Jochen Pierk - 206-236 The role of institutional investors in post-earnings announcement drift: evidence from China
by Guilong Cai & Bingxuan Lin & Minghai Wei & Xiaowei Xu
January 2021, Volume 51, Issue 1
- 1-35 Pay regulation – is more better?
by Jenny Chu & Aditi Gupta & Gilad Livne - 36-64 Corporate social responsibility reporting in China: political, social and corporate influences
by Sepideh Parsa & Narisa Dai & Ataur Belal & Teng Li & Guliang Tang - 65-95 CEO inside debt, income smoothing, and stock price informativeness
by Sydney Qing Shu - 96-125 Embedded value reporting quality and credit risk: evidence from life insurance companies
by Tsung-Kang Chen & Yijie Tseng & Yu-Shun Hung & Chun-Chi Lin
November 2020, Volume 50, Issue 7
- 641-692 Perspectives from mainland China, Hong Kong and the UK on the development of China’s auditing firms: implications and a research agenda
by Richard Macve - 693-701 A half-century of Accounting and Business Research: the impact on the study of international financial reporting
by Christopher Nobes - 702-712 Editing Accounting and Business Research 1994–2006: the transition years in retrospect
by Ken Peasnell - 713-720 Accounting and Business Research 2006–2012: reshaping the visibility
by Pauline Weetman
September 2020, Volume 50, Issue 6
- 539-573 The monitoring role of the financial press around corporate announcements
by Nikolaos Tsileponis & Konstantinos Stathopoulos & Martin Walker - 574-607 Causal ambiguity: shape-flip between product market competition at industry level and voluntary disclosure
by Susana Gago Rodríguez & Bing Guo & Gilberto Marquez Illescas & Manuel Núñez Nickel - 608-635 Corporate tax avoidance and mutual fund ownership
by Thomas Doellman & Fariz Huseynov & Tareque Nasser & Sabuhi Sardarli - 636-639 A History of Corporate Financial Reporting in Britain
by Geoffrey Whittington
July 2020, Volume 50, Issue 5
- 399-400 Introduction
by Robert Hodgkinson - 401-421 Real effects of financial reporting and disclosure on innovation
by Ana Simpson & Ane Tamayo - 422-424 ‘Real effects of financial reporting and disclosure on innovation’– a practitioner view
by Steve Cooper - 425-442 Reporting matters: the real effects of financial reporting on investing and financing decisions
by Catherine Shakespeare - 443-447 ‘Reporting Matters: the real effects of financial reporting on investing and financing decisions’ - a practitioner view
by Karl Holmes - 448-469 The real effects of financial reporting on pay and incentives
by John E. Core - 470-473 ‘The real effects of financial reporting on pay and incentives’ – a practitioner view
by Peter Smith - 474-503 The real effects of a new accounting standard: the case of IFRS 15 Revenue from Contracts with Customers
by Christopher J. Napier & Christian Stadler - 504-506 ‘The real effects of a new revenue accounting standard’- a practitioner view
by Richard Veysey - 507-534 Acting in the public interest: accounting for the vulnerable
by John Burns & Stephen Jollands - 535-537 ‘Acting in the public interest: accounting for the vulnerable’ – a practitioner view
by Nicki Deeson
June 2020, Volume 50, Issue 4
- 309-341 Corporate tax reforms and tax-motivated profit shifting: evidence from the EU
by Anna Alexander & Antonio De Vito & Martin Jacob - 342-359 The effect of relative performance feedback on individual performance in team settings under group-based incentives
by María J. Sánchez-Expósito & David Naranjo-Gil - 360-395 Accounting and Business Research: the first 50 years, 1970–2019
by Stephen A. Zeff & Thomas R. Dyckman - 396-398 Thank you to reviewers
by The Editors
April 2020, Volume 50, Issue 3
- 205-237 Insider trading restrictions and earnings management
by Beatriz Garcia Osma & Elvira Scarlat & Karin Shields - 238-268 Accounting for fixed assets and investment efficiency: a real options framework
by Lufei Ruan - 269-304 Bank accounting regulations, enforcement mechanisms, and financial statement informativeness: cross-country evidence
by Augustine Duru & Iftekhar Hasan & Liang Song & Yijiang Zhao - 305-308 Call for Papers
by The Editors
February 2020, Volume 50, Issue 2
- 111-134 Debt covenant slack and ex-post conditional accounting conservatism
by Bong Hwan Kim - 135-178 Accounting quality and the choice of borrowing base restrictions in debt contracts
by Sunay Mutlu - 179-202 The influence of peer attitude and inherent scepticism on auditors’ sceptical judgments
by Sammy X. Ying & Chris Patel & Peipei Pan - 203-203 2020 International Accounting Standards Board Research Forum in Conjunction with Accounting and Business Research
by The Editors
January 2020, Volume 50, Issue 1
- 1-5 50 years of Accounting and Business Research
by Mark Clatworthy & Juan Manuel García Lara & Edward Lee - 6-34 Retrieving, classifying and analysing narrative commentary in unstructured (glossy) annual reports published as PDF files
by Mahmoud El-Haj & Paulo Alves & Paul Rayson & Martin Walker & Steven Young - 35-60 Analysts’ earnings forecasting behavior surrounding uncertain regulatory events: evidence from the Tax Reform Act of 1986
by Jennifer Howard & Praveen Sinha - 61-109 Deprivation, social class and social mobility at Big Four and non-Big Four firms
by Catriona Paisey & Nick Paisey & Heather Tarbert & Betty (H. T.) Wu
November 2019, Volume 49, Issue 7
- 753-784 Market valuations of bargain purchase gains: are these true gains under IFRS?
by Marwa Elnahass & Leonidas Doukakis - 785-817 Do voluntary disclosures of product and business expansion plans impact analyst coverage and forecasts?
by Guanming He & David Marginson & Xixi Dai - 818-846 On the nonlinear relation between product market competition and earnings quality
by Ying Guo & Boochun Jung & Yanhua Sunny Yang - 847-874 Financial derivatives and bank risk: evidence from eighteen developed markets
by Xing Huan & Antonio Parbonetti
September 2019, Volume 49, Issue 6
- 619-647 Conservatism in debt contracting: theory and empirical evidence
by Fernando Penalva & Alfred Wagenhofer - 648-681 The impact of filing micro-entity accounts and the disclosure of reporting accountants on credit scores: an exploratory study
by Michael J. Peel - 682-725 Reflections on the development of the FASB’s and IASB’s expected-loss methods of accounting for credit losses
by Noor Hashim & Weijia Li & John O'Hanlon - 726-752 Bank loan loss accounting and its contracting effects: the new expected loss models
by Begoña Giner & Araceli Mora
July 2019, Volume 49, Issue 5
- 475-476 Introduction
by Robert Hodgkinson - 477-499 Financial scandals: a historical overview
by Steven Toms - 500-502 ‘Financial scandals: a historical overview’: a practitioner view
by Gillian Tett - 503-535 21st century scandals: towards a risk approach to financial reporting scandals
by Kees Camfferman & Jacco L. Wielhouwer - 536-539 ‘21st century scandals: towards a risk approach to financial reporting scandals’: a practitioner view
by Bridget Gandy - 540-561 Why do auditors fail? What might work? What won’t?
by John C. Coffee - 562-564 ‘Why do auditors fail? What might work? What won't?’: a practitioner view
by Michael Izza - 565-583 Corporate tax avoidance: is tax transparency the solution?
by Lynne Oats & Penelope Tuck - 584-586 ‘Corporate tax avoidance: is tax transparency the solution?’: a practitioner view
by Richard Murphy - 587-615 Fad or future? Automated analysis of financial text and its implications for corporate reporting
by Craig Lewis & Steven Young - 616-618 ‘Fad or future? Automated analysis of financial text and its implications for corporate reporting’: a practitioner view
by Sallie Pilot
June 2019, Volume 49, Issue 4
- 365-399 Auditor choice and information asymmetry: evidence from international syndicated loans
by Zhiming Ma & Derrald Stice & Rencheng Wang - 400-427 Options trades, short sales and real earnings management
by Christian Mellado-Cid & Surendranath R. Jory & Thanh N. Ngo - 428-453 Constructing institutional performance: a multi-level framing perspective on performance measurement and management
by Sven Modell - 454-473 Sharing corporate tax knowledge with external advisers
by Pernill van der Rijt & John Hasseldine & Kevin Holland
April 2019, Volume 49, Issue 3
- 245-270 Do auditors constrain intertemporal income shifting in private companies?
by Henrik Höglund & Dennis Sundvik - 271-304 Accounting quality in railway companies during the nineteenth and twentieth centuries: the case of Spanish NORTE and MZA
by Beatriz Santos-Cabalgante & Beatriz García Osma & Domi Romero Fúnez - 305-341 Strategic distortions in analyst forecasts in the presence of short-term institutional investors
by Pawel Bilinski & Douglas Cumming & Lars Hass & Konstantinos Stathopoulos & Martin Walker - 342-361 Corporate profitability and effective tax rate: the enforcement effect of large taxpayer units
by Sandria N. Tennant & Marlon R. Tracey - 362-363 Thank you to reviewers
by The Editors
February 2019, Volume 49, Issue 2
- 121-146 Overvaluation and earnings management: Does the degree of overvaluation matter?
by Chau Duong & Gioia Pescetto - 147-180 The use of earnings and operations management to avoid credit rating downgrades
by Paula Hill & Adriana Korczak & Shuo Wang - 181-205 Does it pay to remediate? An analysis of the internal and external benefits of remediation
by Robert Felix & Amanda Wilford - 206-243 Users’ legitimacy perceptions about standard-setting processes
by Sylvain Durocher & Anne Fortin & Alessandra Allini & Claudia Zagaria
January 2019, Volume 49, Issue 1
- 1-27 Processes of auditability in sustainability assurance – the case of materiality construction
by Mary Canning & Brendan O’Dwyer & George Georgakopoulos - 28-67 Audit exemptions and compliance with tax and accounting regulations
by Jeff Downing & John Christian Langli - 68-94 Do measurement-related fair value disclosures affect information asymmetry?
by Skrålan Vergauwe & Ann Gaeremynck - 95-119 Big Data and changes in audit technology: contemplating a research agenda
by George Salijeni & Anna Samsonova-Taddei & Stuart Turley
November 2018, Volume 48, Issue 7
- 727-758 The composite dividend tax rate
by Deen Kemsley & Padmakumar Sivadasan & Venkat Subramaniam - 759-781 The impact of financial reporting quality on debt maturity: the case of private firms
by Michiel De Meyere & Heidi Vander Bauwhede & Philippe Van Cauwenberge - 782-804 Accounting for government guarantees: perspectives on fiscal transparency from four modes of accounting
by David Heald & Ron Hodges - 805-839 Social comparison of cost behaviour and financial analysts
by Oveis Madadian & Walter Aerts & Tom Van Caneghem
September 2018, Volume 48, Issue 6
- 613-650 The determinants and valuation effects of classification choice on the statement of cash flows
by Andreas Charitou & Irene Karamanou & Anastasia Kopita - 651-673 The coverage assignments of financial analysts
by Tristan Roger - 674-699 Evaluating the information content of earnings forecasts
by David Ashton & Chau (Ruby) Trinh - 700-726 Controllers’ use of informational tactics
by Lukas Goretzki & Kari Lukka & Martin Messner
July 2018, Volume 48, Issue 5
- 463-464 Introduction
by Robert Hodgkinson - 465-493 The deteriorating usefulness of financial report information and how to reverse it
by Baruch Lev - 494-496 ‘The deteriorating usefulness of financial report information and how to reverse it’: a practitioner view
by Nick Anderson - 497-522 Corporate reporting and accounting for externalities
by Jeffrey Unerman & Jan Bebbington & Brendan O’dwyer - 523-524 ‘Corporate reporting and accounting for externalities’: a practitioner view
by Paul Druckman - 525-548 The expansion of non-financial reporting: an exploratory study
by Hervé Stolowy & Luc Paugam - 549-552 ‘The expansion of non-financial reporting’: a practitioner view
by Hilary Eastman - 553-577 Do firms effectively communicate with financial stakeholders? A conceptual model of corporate communication in a capital market context
by Niamh M. Brennan & Doris M. Merkl-Davies - 578-581 ‘Do firms effectively communicate with financial stakeholders?’: a practitioner view
by Janice Lingwood - 582-608 Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research
by Christian Leuz - 609-611 ‘Evidence-based policy-making’: a practitioner view
by Melanie McLaren
June 2018, Volume 48, Issue 4
- 345-372 Market reactions to the closest peer firm’s analyst revisions
by Ole-Kristian Hope & Wuyang Zhao - 400-426 Why and how firms use operating cash flow in compensation
by Henri Akono & Emeka T. Nwaeze - 427-459 Money laundering and audit fees
by Ahsan Habib & Mostafa Monzur Hasan & Ahmed Al-Hadi - 460-461 Thank you to reviewers
by The Editors
April 2018, Volume 48, Issue 3
- 237-263 Why do private firms adopt IFRS?
by Moritz Bassemir - 264-298 An international study of internal audit function quality
by Like Jiang & Paul André & Chrystelle Richard - 299-320 Financial estimates against investors’ preferences: anchoring, denial and spillover effects
by Ozlem Arikan - 321-344 From joint to single audits – audit quality differences and auditor pairings
by Claus Holm & Frank Thinggaard
February 2018, Volume 48, Issue 2
- 139-170 Discretionary accounting choices: the case of IAS 19 pension accounting
by Martin Glaum & Tobias Keller & Donna L. Street - 171-189 Do analysts affect bad news timeliness?
by Alex Young - 190-224 Social compliance audits and multinational corporation supply chain: evidence from a study of the rituals of social audits
by Muhammad Azizul Islam & Craig Deegan & Rob Gray - 225-235 Financial expertise on audit committees of loan applicants: a research note to test the effects on lending decisions
by Arnold Schneider
January 2018, Volume 48, Issue 1
- 1-4 Financial analysts’ role in valuation and stewardship
by Mark Clatworthy & Edward Lee - 5-36 Does equity analyst research lack rigour and objectivity? Evidence from conference call questions and research notes
by Catherine Salzedo & Steven Young & Mahmoud El-Haj - 37-61 Modelling analysts’ target price revisions following good and bad news?
by Tuan Q. Ho & Norman Strong & Martin Walker - 62-76 Analyst information acquisition and the relative informativeness of analyst forecasts and managed earnings
by Stefan F. Schantl - 77-107 Exploration intensity, analysts’ private information development and their forecast performance
by Xiaomeng Chen & Sue Wright & Hai Wu - 108-135 How do sell-side analysts obtain price-earnings multiples to value firms?
by Yuan Yin & Ken Peasnell & Herbert G. Hunt - 136-137 Financial reporting and business communication 22nd annual conference University of Bristol, 5th–6th July 2018
by Mike Jones & Stuart Cooper
November 2017, Volume 47, Issue 7
- 1-1 Editorial Board
by The Editors